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        <PersonNm>Lori Thompson</PersonNm>
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      <ExplanationTxt>Several factors were at play in this late filing. The Treasurer (volunteer) had a serious heart attack toward the end of 2023, being air lifted from Payson to a heart hospital in Phoenix where he underwent surgery. In the months following, he had an additional surgery and is still in recovery from this. During this time, his computer crashed and although data was not lost, it was not accessible until a new computer was purchased and setup, QuickBooks updated to a new year, and data transferred, along with everything that entails. Meanwhile, earlier in 2023, the organization worked to separate from Christian Help Lines group exemptions status, to be a stand alone exempt organization. While this status was being review prior to filing the 2023 return, to ensure accuracy, there was a miscommunication between the treasurer and accountant regarding the extension. The organization's intent was to file by the extended deadline, not realizing that an extension was never received by the IRS, until receiving the letter of late filing. All factors together should give reasonable cause not to request any late file penalties, especially due to the stress incurred by the treasurer already this past year for medical reasons he is still healing from and that he feels personally responsible.</ExplanationTxt>
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